. 1
( 9)



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(a) 31 2004 .:

$ . $ .

(115 + 293) 408
(40 “ 8) 32
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(56 + 44) 100
(64 + 29 “ 6 ) 87
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(175 + 75) 250
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(61 + 25) 86 346
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1001
© Accountancy Tuition Centre (International Holdings) 2006
$ *+, - (. $ .)
)

(1) “#
!! "


$ . $ . $ .
100 100 “
40 40 “
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180 185 (5)
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(65 “ 60)/(85 “ 60) 5 25 (20)
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1002
© Accountancy Tuition Centre (International Holdings) 2006
(6)
$000
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1003
© Accountancy Tuition Centre (International Holdings) 2006
28 ,
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““““““
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($6) (3,700)
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+ " # " #




1004
© Accountancy Tuition Centre (International Holdings) 2006
(b) “( 31 2004 .
(

$000 $000
+
($3) 74,800
# (10,000 “ 500 ) 9,500
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“““““““
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(6,300 + 200) 6,300
# (12,500 + 400) 13,100
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.
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# (12,100 + 13,700 “ 900 .) 24,900
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# (8,700 + 200) 8,900
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(900 + 500 ($5) 1,400 15,200
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““““““




1005
© Accountancy Tuition Centre (International Holdings) 2006
(3) “
+ .

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10% " (500 + 500 )1,000
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““““““


1006
© Accountancy Tuition Centre (International Holdings) 2006
32 “" :
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#
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(6) 0

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# 4"




1007
© Accountancy Tuition Centre (International Holdings) 2006
3 # +# 1

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1008
© Accountancy Tuition Centre (International Holdings) 2006
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1009
© Accountancy Tuition Centre (International Holdings) 2006
(b) (i)
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1010
© Accountancy Tuition Centre (International Holdings) 2006
,
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1011
© Accountancy Tuition Centre (International Holdings) 2006
4 1

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1012
© Accountancy Tuition Centre (International Holdings) 2006
(
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1013
© Accountancy Tuition Centre (International Holdings) 2006
(b) “ 3l 2004 .
. !* "

;
(9,000 + 2,400 “ 4,000) 7,400
" &
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(35,000 “ 15,000) 20,000
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(480,000 “ 450,000) 30,000
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#

31 2004 .
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500,000
:
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$ 3
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( . (ii))
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225,000
25,000
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1 " 2003 .
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5 (1,000 — $80) 80,000
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'6 (1,500 — $120) 180,000
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$ "
'5
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1,800 ( . (iii)) — (105 “ 100) 9,000
5
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1,200 — (82 “ 80) 2,400
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61,500 — (120 “ 110)) (15,000) (3,600)
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(200 — 20) (4,000)
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1,250 — 28 35,000 31,000
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'5 189,000
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5
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(1,200 — 82) 98,400
'6
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(1,500 — 110) 165,000
(1,250 — 28) 35,000 487,400
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“““““““ “““““““““


1014
© Accountancy Tuition Centre (International Holdings) 2006
0 "

(i) 1*2 41,
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1015
© Accountancy Tuition Centre (International Holdings) 2006
. ) ) ) ! &
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1016
© Accountancy Tuition Centre (International Holdings) 2006
(ii) 31 2004 .:
&
$000
160
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1017
© Accountancy Tuition Centre (International Holdings) 2006
(b)

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. 1
( 9)



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